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A company has enquired whether it can apply accelerated depreciation for small enterprises to assets received through a non-monetary contribution from a sole trader. The Directorate General for Taxes (DGT) responds that it depends on whether the contribution fell under the tax neutrality regime and whether the assets were new.
Cuestión planteada Si la entidad consultante se puede aplicar, en el ejercicio 2013, la amortización acelerada establecida para las entidades de reducida dimensión, en relación a los bienes que adquirió mediante aportación no dineraria de la empresa individual.
Si la aportación se acogió al régimen de neutralidad fiscal, el incentivo de amortización acelerada se mantiene en la entidad adquirente bajo los mismos términos que el transmitente. Si no se acogió a dicho régimen, la entidad solo podrá beneficiarse si los bienes eran nuevos y no habían sido utilizados previamente por el empresario individual o cualquier otro sujeto. Dado que los bienes ya se utilizaban en la actividad del empresario individual, no se cumplen los requisitos para la amortización acelerada si no hubo neutralidad fiscal.
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